Waste incineration tax and a review of the charge on nitrogen oxide emissions

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PwC-skatteradgivning-Percent-3-solid_0002_burgundy.pngThe Government has decided to investigate the need to introduce tax on waste incineration and to undertake a review of the charge on nitrogen oxide emissions.

The investigation is to analyse the premises of waste incineration and how the incineration and import of waste is impacted by existing financial control techniques. The investigation is also to include a review as to whether the nitrogen oxide charges can be made more generally effective and, specifically, more economically effective for society. If the investigation finds it approporiate to introduce taxes or change an existing financial control technique, then the committee will present a proposal as to the manner in which this is to be undertaken and will also present a proposal for a new law to implement this proposal.

The investigation is to not to present a proposal for changes in the regulatory framework regarding the electricty certificate system or the EU ETS (system for trading in emission rights).

The commission’s work is to be reported upon no later than 1 June 2017.


Waste incineration tax has been investigated on a number of occasions. The most recent investigation (ASKA investigation) reported its results in February 2009, (SOU 2009:12). The waste incineration tax in effect at that time had been in effect since 1 July 2006. In summary, the committee proposed that the waste incineration tax should be abolished without being replaced with any other tax or any other means of control.

This proposal was motivated by the fact that the tax did not result in fulfillment of the goals defined in introducing the tax. The overall aim of the tax was to support the type of waste handling which is environmently and economically advantageous for society. However, the committee found that it could not evidence that the tax had had any decisive effect in this manner, except for the fact that household waste had been re-allocated between a number of waste treatment plants. The committee deemed that a reform of the tax with the aim of improving its goal fullment was not possible without incurring excessively high costs and the tax was abolished on 1 October 2010.

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Fredrik Jonsson

Fredrik Jonsson

Fredrik Jonsson arbetar med och är specialiserad på olika typer av punktskatter till exempel energi-, miljö-, alkohol- och tobaksskatt. Fredrik har tidigare arbetat som rättslig expert på Skatteverkets huvudkontor och på domstol.
010-212 48 01
Fredrik Jonsson specialises in various excise duty types, such as taxes on energy, environment, alcohol and tobacco. Fredrik used to work as a legal expert at the Swedish Tax Agency’s head office and at a court.
+46 10 212 48 01

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